Romania Clarifies B2C Rules
Romania has clarified when invoices issued to private individuals must be processed through the RO e-Factura platform.
The changes, introduced under Law No. 88/2026, remove uncertainty that followed earlier legislation extending RO e-Factura to B2C transactions.
The clarification confirms that most invoices issued to consumers will not need to be transmitted through RO e-Factura.
Instead, the existing process continues unless the customer has voluntarily registered to receive invoices through the national RO e-Factura register.
The clarification means:
- Most consumer invoices remain outside RO e-Factura
- Businesses can continue issuing standard B2C invoices in most situations
- RO e-Factura applies where an individual has voluntarily joined the national register
- The change provides greater legal certainty for businesses with consumer sales
The update should reduce compliance complexity for organisations operating in both B2B and B2C markets.
Rather than expanding the scope of the mandate, the legislation provides a clearer distinction between consumer and business transactions.
The announcement also highlights an important feature of modern e-invoicing programmes. Mandates continue to evolve after go-live. Governments frequently refine legislation and issue clarifications as practical experience grows, helping businesses apply the rules with greater confidence.
This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.
